U.S. DEBIT CARD PROGRAM 

EFFECTIVE FISCAL YEAR 2019 

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH 

FISCAL ACCOUNTING OPERATIONS 

BUREAU OF THE FISCAL SERVICE 

U.S. DEPARTMENT OF THE TREASURY 
Version History 

Version Number Date Description of Change Eff

USSG

1.0 06/3/2010 Original Version S2-10-02.0 09/30/2018 Removes FS 224 and Standard Subclass Code references, and updates 

USSGL transaction codes and financial statements. 

Bulletin 
U.S. 

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Background Federal Program Agencies (FPAs) are required to hold funds within the U.S. Treasury unless they have authority to hold funds outside Treasury, in accordance with Title 31 U.S.C. § 3302, “Custodians of Money.” 

Part 208, “Management of Federal Agency Disbursements,” requires federal payments to be made via elec

However, one exception is if an FPA disburses payments through a Financial Agent designated by Treasury foand efficiency. In certain cases in which it’s necessary to make a payment, Direct Deposit may not be prefscenarios such as these, the U.S. Debit Card Program is regarded as a versatile financial solution to non-electroPart 4a, Chapter 3000 “Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service”“U.S. Debit Card” includes the U.S. Debit Card Program as an option to comply with the EFT provisions of 31 C

The Bureau of the Fiscal Service’s Office of Chief Counsel has determined that FPAs do not need in

authority to disburse payments via the U.S. Debit Card Program even though for accounting purposes ththe U.S. Debit Card Financial Agent is treated as Funds Held Outside of Treasury.

The U.S. Debit Card program enables FPAs to issue federal payments to individuals through the use of a prepaiMetaBank. FPAs load the U.S. Debit Card with a prepaid amount (which is accounted for in a host system wserial numbers and associated balances) and then issue the card to a Federal payee. The payee may use the camachines to make cash withdrawals or at point-of-sale terminals to make retail purchases. FPAs may issue the ca

 A disposable payment mechanism, whereby a fixed amount of value is loaded onto the card, and, once 

U.S. Debit Card is discarded; OR

 A reloadable payment mechanism, whereby the FPA can make multiple payments to a payee. 

For more information, please visit: https://www.fiscal.treasury.gov/fsservices/gov/pmt/dbtCrd/dbtCrd_home.htmThis scenario shows the USSGL entries and reporting requirements for the U.S. Debit Card Program. For sireflects an FPA with funds from an unexpired Treasury Account Symbol establishing a U.S. Debit Carsubsequently uses the U.S. Debit Card for a cash advance and/or an expense to pay for the normal costs of opefollows USSGL TFM crosswalks. 
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Listing of USSGL Accounts Used in This Scenario Account Number Account Title Budgetary 411900 Other Appropriations Realized 420100 Total Actual Resources – Collected 445000 Unapportioned Authority 451000 Apportionments 461000 Allotments – Realized Resources 470000 Commitments – Programs Subject to Apportionment 480200 Undelivered Orders – Obligations, Prepaid/Advanced 490200 Delivered Orders – Obligations, Paid Proprietary 101000 Fund Balance With Treasury 112500 U.S. Debit Card Funds 141000 Advances and Prepayments 310000 Unexpended Appropriations – Cumulative 310100 Unexpended Appropriations – Appropriations Received 310700 Unexpended Appropriations – Used 331000 Cumulative Results of Operations 570000 Expended Appropriations 610000 Operating Expenses/Program Costs A beginning Trial Balance is not used in this scenario.
U.S. 

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Illustrative TransactionsThe following transactions represent a Federal agency establishing a new U.S. Debit Card Fund, advancing funds to issuance of a U.S. Debit Card to payment recipients. Within this scenario, the FPA is operating from an unexpired Symbol and a direct appropriation. 1. To record the enactment of an appropriation.

Accounting Transaction DR 

Budgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned Authority Proprietary Entry 101000 (G) Fund Balance With Treasury  310100 (G) Unexpended Appropriations – Appropriations Received 

25,000 25,000 

2. To record budget authority apportioned by the Office of Management and Budget.

DR 

Budgetary Entry 445000 Unapportioned Authority  451000 Apportionments Proprietary Entry None 

25,000 
U.S. 

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3. To record the allotment of authority.

DR 

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None 

25,000 

4. During Fiscal Year 2019, ‘Agency A’ establishes a U.S. Debit Card Fund for $15,000. (‘Agency A’ has tran

Treasury General Account (TGA) to MetaBank for U.S. Debit Card Funds.) The funds have moved outside 

Funds Held Outside of Treasury (FHOT.)

DR 

Budgetary Entry 461000 Allotments – Realized Resources  470000 Commitments – Programs Subject to Apportionment Proprietary Entry 112500 (N) U.S. Debit Card Funds1

 101000 (G) Fund Balance With Treasury 

15,000 15,000 

Agency A’s Central Accounting Reporting System (CARS) Account Statement should present a Business Event establishment of the U.S. Debit Card fund as Funds Held Outside the Treasury. 1

If the CARS activity does not have an appropriate FHOT BETC, Agency A should use the CARS Classification Tra

(CTA) Module to reclassify the transaction to the correct FHOT BETC.

1Please also refer to GTAS Edit Rule #5, “Funds Held Outside of Treasury Business Line Balances” within the USSGL Treasury Financial Manu

GTAS Validation and Edits. (https://tfm.fiscal.treasury.gov/v1/supplements/ussgl.html) Agencies must verify that the balances of USSGL 112500 

equal the balance of Funds Held Outside of Treasury (FHOT) reported from the Central Accounting and Reporting System (CARS).
U.S. 

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5. Agency A issues an advance to users for $2,500. It records current-year undelivered orders with a U.S. Deb

DR 

Budgetary Entry 470000 Commitments – Programs Subject to Apportionment  480200 Undelivered Orders – Obligations, Prepaid/Advanced Proprietary Entry 141000 (N) Advances and Prepayments  112500 (N) U.S. Debit Card Funds

2,500 2,500 

Agency A’s CARS Account Statement should report an appropriate FHOT BETC to reflect the advance to cardhold6. The advanced funds are expended. The agency views the expended transactions in their online account and 

expended authority, in which the undelivered order was prepaid or advanced. Goods are delivered/Services 

DR 

Budgetary Entry 480200 Undelivered Orders – Obligations Prepaid/Advanced  490200 Delivered Orders – Obligations, Paid Proprietary Entry 610000 (N) Operating Expenses/Program Costs  141000 (N) Advances and Prepayments 310700 Unexpended Appropriations – Used  570000 Expended Appropriations 

2,500 2,500 2,500
U.S. 

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7. The agency has a requirement to reimburse an employee for a non-benefit related expense, and issues a Deb

the form of reimbursement. The agency records current-year expended authority using the U.S. Debit Card. 

DR 

Budgetary Entry 470000 Commitments – Programs Subject to Apportionment  490200 Delivered Orders – Obligations Paid Proprietary Entry 610000 (N) Operating Expenses/Program Costs  112500 (N) U.S. Debit Card Funds 1310700 Unexpended Appropriations – Used  570000 Expended Appropriations

10,000 10,000 10,000

Agency A’s CARS Account Statement should report an appropriate FHOT BETC to reflect the issuance of a debit c

reimbursements.
U.S. 

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Preclosing Trial Balance 

USSGL Account Deb

 Budgetary 411900 Other Appropriations Realized 461000 Allotments – Realized Resources 470000 Commitments – Programs Subject to Apportionment 490200 Delivered Orders – Obligations, Paid  TOTAL  Proprietary 101000 (G) Fund Balance With Treasury 112500 (N) U.S. Debit Card Funds 310100 (G) Unexpended Appropriations – Appropriations Received 310700 (G) Unexpended Appropriations – Used 570000 (G) Expended Appropriations 610000 (N) Operating Expenses/Program Costs  TOTAL 
U.S. 

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Closing Entries 8. To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

DR 

Budgetary Entry 420100 Total Actual Resources - Collected  411900 Other Appropriations Realized Proprietary Entry None 

25,000

9. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority. 

DR 

Budgetary Entry 461000 Allotments – Realized Resources 470000 Commitments – Programs Subject to Apportionment  445000 Unapportioned Authority Proprietary Entry None 

10,000  2,500

10. To record the closing of paid delivered orders to actual resources. 

DR 

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources – Collected Proprietary Entry None 

12,500
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11. To record closing of fiscal-year activity to unexpended appropriations. 

DR 

Budgetary Entry None Proprietary Entry 310100 (G) Unexpended Appropriations – Appropriations Received  310000 Unexpended Appropriations – Cumulative 310000 Unexpended Appropriations – Cumulative  310700 (G) Unexpended Appropriations – Used 

25,000 12,500

12. To record the closing of expenses to cumulative results of operations.

DR 

Budgetary Entry None Proprietary Entry 570000 (G) Expended Appropriations  331000 Cumulative Results of Operations 331000 Cumulative Results of Operations  610000 (N) Operating Expenses/Program Costs

12,500 12,500 
U.S. 

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Postclosing Trial Balance 

USSGL Account Deb

 Budgetary 420100 Total Actual Resources – Collected 445000 Unapportioned Authority  TOTAL  Proprietary 101000 (G) Fund Balance With Treasury 112500 (N) U.S. Debit Card Funds 310000 (N) Unexpended Appropriations – Cumulative  TOTAL 
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Financial Statements 

BALANCE SHEET 

 Assets:  Intragovernmental: 1. Fund Balance With Treasury (Note 3) (101000E) 6. Total intragovernmental (calc.) 7. Cash and other monetary assets (112500N) 15. Total assets (calc.)  Liabilities: 28. Total Liabilities  Net Position: 31. Unexpended Appropriations – All Other Funds (310100E, 310700E) 33. Cumulative Results of Operations – All Other Funds 35. Total Net Position - All Other Funds (Combined or Consolidated Totals) (calc.) 36. Total Net Position (calc.) 37. Total liabilities and net position (calc.) 

STATEMENT OF NET COST 

 Program Costs: 1. Gross costs (610000E) 2. Less: earned revenue 3. Net program costs (calc.) 5. Net program costs including Assumption Changes (calc.) 6. Costs not assigned to programs 7. Less: earned revenue not attributed to programs 8. Net cost of operations (calc.) 
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STATEMENT OF CHANGES IN NET POSITION

 Unexpended Appropriations: 1. Beginning Balance 3. Beginning balance, as adjusted (calc.)  Budgetary Financing Sources: 4. Appropriations received (310100E) 7. Appropriations used (310700E) 8. Total Budgetary Financing Sources (calc.) 9. Total Unexpended Appropriations (calc.)  Cumulative Results from Operations: 

Budgetary Financing Sources:

14. Appropriations used (570000E) 23. Total Financing Sources (calc.) 24. Net Cost of Operations (+/-) 25. Net Change (calc.) 26. Cumulative Results of Operations (calc.) 27. Net Position (calc.) 
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STATEMENT OF BUDGETARY RESOURCES 

Budgetary resources: 

1290 Appropriations (discretionary and mandatory) (411900E) 1910 Total budgetary resources (calc.) 

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 2204 Apportioned, unexpired account (461000E +470000E) 2412 Unexpired unobligated balance, end of year (calc.) 2490 Unobligated balance, end of year (total) (calc.) 2500 Total budgetary resources (calc.) 

Outlays, net:

4190 Outlays, gross (discretionary and mandatory) (490200E) 
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SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & 

BUDGET PROGRAM AND FINANCING SCHEDULE (SCHEDULE P) 

SF 133 

BUDGETARY RESOURCES Unobligated balance: 

0900 Total new obligations, unexpired accounts (+ or -) (490200B) 0911 Total new obligations, unexpired accounts; and lease payments 

Budget authority:Appropriations:Discretionary:

1100 Appropriation (discretionary) (411900E) 25,01160 Appropriation, discretionary (total) (calc.) 25,01900 Budget authority (total) (discretionary and mandatory) (calc.) 25,01910 Total budgetary resources (calc.) 25,01930 Total budgetary resources available (calc.) 1941 Unexpired unobligated balance, end of year 

STATUS OF BUDGETARY RESOURCES

 New obligations and upward adjustments:  Direct: 2001 Category A (by quarter) (490200E) 12,52004 Direct obligations (total) (calc.) 12,52190 New obligations and upward adjustments (total) (calc.) 12,5

Unobligated balance: Apportioned, unexpired accounts:

2201 Available in the current period (461000 +470000E) 12,52412 Unexpired unobligated balance: end of year (calc.) 12,52490 Unobligated balance, end of year (total) (calc.) 12,52500 Total budgetary resources (calc.) 25,0
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CHANGE IN OBLIGATED BALANCEUnpaid obligations:

3010 New obligations, unexpired accounts (490200E) 12,53020 Outlays (gross) (-) (490200E) (12,53050 Unpaid obligations, end of year 

BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary: Gross budget authority and outlays: 

4000 Budget authority, gross (calc.) 25,0

Outlays, gross:

4010 Outlays from new discretionary authority (490200E) 12,54020 Outlays, gross (total) (calc.) 12,54070 Budget authority, net (discretionary) 25,04080 Outlays, net (discretionary) (calc.) 12,5

Budget authority and outlays, net (total) 

4180 Budget authority, net (total) (calc.) 25,04190 Outlays, net (total) (calc.) 12,5
U.S. 

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Reclassified Financial Statements 

RECLASSIFIED BALANCE SHEET 

1 Assets 2 Non-federal 2.1 Cash and other monetary assets (112500N) 2.9 Total non-federal assets (calc.) 3 Federal 3.1 Fund balance with Treasury (101000E) 3.14 Total federal assets 4 Total assets (calc.) 5 Liabilities 8 Total liabilities (calc.) 9 Net position: 9.2 Net position – funds other than those from dedicated collections (310100E) 10 Total net position (calc.) 11 Total liabilities and net position (calc.) 
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RECLASSIFIED STATEMENT OF NET COST 

1 Gross cost 2 Non-federal gross cost (610000N) 6 Total non-federal gross cost (calc.) 9 Department total gross cost (calc.) 14 Department total earned revenue 15 Net cost of operations (calc.) 

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITIO

7 Budgetary financing sources: 7.1 Appropriations received as adjusted (rescissions and other adjustments) (310100E) 7.2 Appropriations used (310700E) 7.3 Appropriations expended (570000E) 7.20 Total budgetary financing sources (calc.) 9 Net cost of operations (+/-) 10 Net position, end of period